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Yulius Kurnia Susanto
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INDONESIA
MEDIA BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 280 Documents
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Peran Mediasi Keterlibatan Karyawan terhadap Kinerja Pekerjaan XYZ Hotel & Service Apartment Luthfi Razan Priyangga; Arief Alfiandry
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/z7y9z351

Abstract

This study aims to examine the effect of training and development and work-life balance on job performance, with employee engagement as a mediating variable. This study is motivated by the decline in employee performance and discipline at XYZ Hotel & Service Apartment. The method used is a quantitative approach with PLS-SEM analysis of 85 respondents. The results show that training, work balance, and employee engagement have a positive effect on job performance. Engagement also mediates the influence of the two independent variables on performance. The findings provide important implications for management in improving performance through targeted HR strategies. These results also offer broader theoretical and practical implications. From a theoretical perspective, this study strengthens human resource management literature by emphasizing the critical role of employee engagement as a mediating mechanism that connects organizational practices with performance outcomes. From a practical perspective, organizations are encouraged to design structured and continuous training programs, as well as implement policies that support work-life balance to enhance employee engagement. Furthermore, management should foster a supportive work environment, promote open communication, and provide fair evaluation and reward systems. These efforts are expected to improve employee motivation, reduce absenteeism, and ultimately enhance sustainable organizational performance in the service industry.  
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Sektor Consumer Non-Cyclicals Syifatavia Azzahra; Emir Kharismar
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/6fqpc173

Abstract

This study was conducted to determine the effect of firm value as an independent variabel on consumer non-cyclicals sector companies. The dependent variables used in this study are profitability, liquidity, leverage, dividend policy, firm size, firm growth. The population used in this study are consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample used in this study consisted of 16 companies totaling 80 data using purposive sampling method. In addition, this study uses multiple regression analysis. The result of this study indicate that profitability and firm size variables affect firm value. While other variables such as liquidity, leverage, dividend policy, firm growth have no effect on firm value. These findings provide important implications for both theory and practice. Theoretically, this study contributes to the development of corporate finance literature by emphasizing that not all financial indicators have a significant role in determining firm value, particularly in the consumer non-cyclicals sector. Practically, investors are encouraged to prioritize profitability and firm size when evaluating investment decisions, while companies should focus on improving operational efficiency and maintaining optimal asset growth to enhance firm value. Additionally, regulators and stakeholders are expected to consider sector-specific characteristics in formulating policies and evaluation frameworks to ensure more accurate assessment of firm performance and sustainability.
The Mediating Role of Work Motivation on Employee Performance at Property Industry David Maulany; Denta Ananda
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/9cygch89

Abstract

This study aims to determine the influence of leadership, organizational culture, and work competence on employee performance with work motivation as a mediating variable at PT ABC and PT XYZ as two major player in the property industry. The research uses a quantitative approach with purposive sampling and involves 84 permanent non-managerial employees as respondents. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that leadership, organizational culture, and work competence have a positive and significant effect on work motivation. Furthermore, work motivation positively affects employee performance and successfully mediates the relationship between the three variables and employee performance. This study implies that improving work motivation can enhance the influence of internal company factors on achieving optimal employee performance. This work add recommendation to decision maker in the organization in putting alternative strategies to improve employee performance from leadership, organization culture and work competence through the mediation of work motivation. Beside practical side, this article also broaden theoretical implication to human resource management from motivational theory point of view.
The Influence of HRM Practices on Organizational Performance Through Innovation as a Mediating Variable in Government Institutions Silvinho Manuel; Setia Tjahyanti
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/vqykbs70

Abstract

The aim of this study is to understand the effect of HRM Practice which consists of Selective Recruitment, Training, Participation in Decision Making, and Rewarding on Organizational Business Performance with Innovation as a mediating variable in several government institutions in Jakarta, especially ASN employees. The object of this research is several government institutions in Jakarta with descriptive and causality research forms. The sample in this study were ASN employees with echelon 3 & 4 levels of position as many as 139 employees. This study uses non probability sampling technique with purposive sampling method. The data collection technique used a questionnaire method. This study uses the SEM-PLS technique to process data. The results of this study indicate that Selective Recruitment has no influence on Innovation, while Training, Participation in Decision Making and Rewarding have an influence on Innovation, besides that Innovation, Training, and Rewarding have an influence on Organizational Business Performance, while Selective Recruitment and Participation in Decision Making have no influence on Organizational Business Performance, and Innovation has a mediating effect between the influence of Participation in Decision Making, and Rewarding variables on Organizational Business Performance, but Innovation does not have a mediating effect between the influence of Selective Recruitment and Training variables on Organizational Business Performance.
Pengaruh Flash Sale Wardah terhadap Impulse Buying Gen Z Pengguna Shopee di Jakarta Amanda Petra Zefanya; Vita Briliana
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xqk3fn59

Abstract

The rapid expansion of e-commerce in Indonesia is predominantly driven by digitally native Generation Z, who actively engage with platforms such as Shopee. Wardah’s flash-sale strategy—characterized by limited-time offers, substantial discounts, and visually engaging content—effectively stimulates impulse buying; however, the underlying behavioral mechanism remains insufficiently explained. This study investigates the influence of five flash-sale characteristics—information (INF), entertainment (ENT), visuality (VSL), economic benefit (ECB), and price (P)—on attitudes toward flash sales (ATT) and their subsequent effect on impulse buying (IMB) among Gen Z consumers in Jakarta. Employing a quantitative approach with purposive sampling (n = 220), data were analyzed using SmartPLS and SPSS 29. The findings demonstrate that INF, ENT, VSL, and ECB significantly shape ATT, which serves as a key mediating construct driving IMB, while price directly triggers spontaneous purchasing behavior. Theoretically, this study strengthens the Stimulus–Organism–Response framework and the Theory of Planned Behavior by confirming ATT as a central psychological mechanism linking flash-sale stimuli to impulsive responses in Indonesian e-commerce. Managerially, the results emphasize the necessity for Shopee and Wardah to integrate accurate information, interactive entertainment, appealing visuals, clear economic benefits, and strong price and urgency cues to enhance conversions while sustaining Gen Z loyalty over time.
Pengaruh Return on Assets, Leverage, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Fernando Eryanto; Fung Jin Tjhai
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/b7tfyk52

Abstract

This research aimed to analyze the effect of return on assets, leverage, firm size, sales growth, business strategy, and investment decisions on tax avoidance. The research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) over three-year period, from 2022 to 2024. These companies were selected using a purposive sampling method, and 99 companies met the criteria or a total of 297 data. The data were analyzed using multiple regression. The results showed return on assets and sales growth positively influence tax avoidance. The higher a company's profit and sales growth, the greater its tendency to engage in tax avoidance. Meanwhile, firm size negatively influences tax avoidance. Larger companies are more compliant with tax obligations because they prioritize public image and reputation. Leverage, business strategy, and investment decisions have no effect on tax avoidance. The results of this research provided important theoretical and practical implications. Theoretical implication was provided by demonstrating the difference between taxes paid by companies and the tax rate according to the tax regulations, where companies achieving higher profits and sales growth will engage in tax avoidance to reduce the taxes paid. Practically, companies are expected to improve their tax compliance by not engaging in tax avoidance, while the regulator or government can increase oversight of companies through tax regulations. Furthermore, investors are advised to focus more on company size when making investment decisions because larger companies are more compliant with tax obligations.
Pertimbangan Materialitas Audit: Analisis Profesionalisme, Etika Profesi Serta Pengalaman Auditor Gracella Theotama; Stevany Arum Rindiani; Shirley Wijaya
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/amysyq45

Abstract

Materiality level is on of the essential aspects in the audit process because it serves as the basis for auditors in assessing whether misstatement in financial statements may influence the decision making of financial statement users. Therefore, it is necessary to consider the factors that can affect the accuracy of auditors in determining the materiality threshold. This study aims to analyze the influence of professionalism, professional ethics and auditor experience on auditors’ materiality judgments. This study uses primary data obtained through a questionnaire survey. The study population consists of all auditors working at the accounting firms Bharata, Arifin, Munajad and Sayuti, with a sample size of 135 auditors. The data analysis method used is multiple linear regression. The results indicate that professionalism and auditor experience have positive effect on auditors’ materiality judgments, whereas professional ethics have a negative effect on auditors’ materiality judgments. A limitation of this study is that auditors completed the questionnaire during working hours, which may have resulted in less than optimal responses. The findings can serve as and evaluation for Public Accounting Firms, highlighting that enhancing auditors’ professionalism and experience are key factors in producing appropriate materiality judgments.
Audit Report Lag: Peran Key Audit Matters, Karakteristik Firma Audit, dan Faktor Lainnya Aulia Fasha Julianti; Dewi Kurnia Indrastuti
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v18i1.3429

Abstract

The purpose of this study is to examine empirically how important key audit matters, audit firm characteristics, and other variables affect audit report lag. The independent variables employed in this study include profitability, firm size, auditor specialization, key audit matters, audit opinion, and public accounting firm, while audit report lag is used as the dependent variable. The object of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. A purposive sampling method was used in selecting the research sample, resulting in 225 companies with a total of 675 firm-year observations that met the research criteria. Using multiple linear regression analysis, the data were examined. The results of this study indicate that profitability, audit opinion, and public accounting firms have a negative effect on audit report lag because higher profitability encourages timely financial reporting, companies that receive an unqualified audit opinion face fewer material issues so that the audit can be completed without extended procedures, and companies audited by Big Four public accounting firms benefit from more efficient audit resources and methodologies. Meanwhile, firm size, auditor specialist, and key audit matters are found to have no significant effect on audit report lag.
Pengaruh Institutional Ownership, Sales Growth, Dan Faktor Lainnya terhadap Financial Distress Laurensari Devi; Julisar Surjadi
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/34gt5096

Abstract

The purpose of this study is to obtain empirical evidence the influence of institutional ownership, independent commissioner, managerial ownership, audit committee, sales growth, operating capacity, liquidity and firm size on financial distress. The population in this research is manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period 2020-2023 with a research period of 2021- 2023.The sample was determined using the purposive sampling method, resulting in 74 manufacturing companies and 222 data. The analysis data used multiple linear regression and was processed using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that independent commissioner, operating capacity, liquidity and firm size have an effect on financial distress. While institutional ownership, managerial ownership, audit committee and sales growth no significant effect on financial distress. These findings provide both theoretical and practical implications. Theoretically, this study enriches the financial distress and corporate governance literature by demonstrating that governance mechanisms and financial performance indicators do not equally influence the likelihood of financial distress. Practically, company management should strengthen the role of independent commissioners, improve asset utilization efficiency, maintain adequate liquidity, and optimize firm growth to minimize financial distress risk. Investors are also encouraged to consider governance quality and financial indicators when evaluating investment decisions, while regulators may use these findings to strengthen governance policies aimed at improving corporate financial sustainability.
The Impact of Board Size and Independent Directors on NPL Ratios: A Comparative Analysis of OLS and Quantile Regression Methods Audrey Prajna; Regi Muzio Ponziani
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v18i1.3482

Abstract

This research aims to examine the effect of board size, independent directors, big 4 auditors, audit committee size, audit committee expertise, and market concentration on NPL ratio. The data were taken from banks listed on Indonesian Stock Exchange from 2018-2022. There are two methods applied, multiple regression using ordinary least square (OLS) and quantile regression. The results show that board size and independent directors affect NPL ratio. Control variables, namely capital adequacy ratio and bank size, also affects NPL ratio. Multiple regression, however, fails to detect the influence of independent directors. It also exaggerates the effect of capital adequacy ratio and revenue diversification on NPL ratio. In the presence of nonnormality and heteroscedasticity, this research recommends the use of quantile regression to overcome the weakness of multiple regression using OLS. These findings provide important theoretical and practical implications. Theoretically, this study contributes to the corporate governance and banking risk literature by demonstrating that governance mechanisms, particularly board size and independent directors, play a significant role in influencing credit risk. Methodologically, the study highlights the superiority of quantile regression over OLS when dealing with non-normal and heteroscedastic data, thereby improving the reliability of empirical findings. Practically, bank management should pay greater attention to the composition and effectiveness of boards, especially by strengthening the role of independent directors to improve credit risk oversight and reduce NPL ratios. Regulators may also consider encouraging stronger governance practices and adopting more robust analytical approaches in evaluating banking performance and risk management.

Page 28 of 28 | Total Record : 280

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